This same comparative approach can then be followed in subsequent years. • How changes to multi-year spending plans can be presented in budget documentation to enable organisations to better plan their spending, and support Parliament to scrutinise these changes effectively year-on-year. • Ways of presenting the reserve balance and allocation plans in a more transparent and understandable manner. • How greater transparency can be achieved in relation to the level of resource funds that might be available for allocation during the Budget process, rather than “finding new money” at Stage 3 of the process. • When the remaining barriers to producing whole of government accounts, which was committed to in 2018, will be addressed.